An Analysis of Incentives for Australian Firms to Apply for Reporting Excellence Awards

Deegan C. and Carroll G. (1993) An Analysis of Incentives for Australian Firms to Apply for Reporting Excellence Awards. Accounting and Business Research, 23 91: 219-227. doi:10.1080/00014788.1993.9729881


Author Deegan C.
Carroll G.
Title An Analysis of Incentives for Australian Firms to Apply for Reporting Excellence Awards
Journal name Accounting and Business Research   Check publisher's open access policy
ISSN 2159-4260
Publication date 1993-06-01
Sub-type Article (original research)
DOI 10.1080/00014788.1993.9729881
Volume 23
Issue 91
Start page 219
End page 227
Total pages 9
Subject 1402 Applied Economics
Abstract An award for reporting excellence is presented annually to Australian reporting entities. This paper investigates whether firms that apply for the award are systematically different from firms that elect not to apply. The paper also investigates the benefits which may flow from winning an award for reporting excellence. The results of the paper are consistent with the proposition that such an award may be used by a firm as a means of reducing wealth transfers related to the political process.
Q-Index Code C1
Institutional Status Unknown

Document type: Journal Article
Sub-type: Article (original research)
Collection: Scopus Import - Archived
 
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Created: Tue, 13 Sep 2016, 12:53:58 EST by System User